https://www.taxtmi.com/caselaws?id=289005 Modvat credit on capital goods should not be denied solely because supporting papers were original invoices, duplicate copies, or xerox copies marked for transport, where the defect is procedural and the documents can be verified; the proper course is remand for factual verification. The commentary also notes that credit for preparatory machines under the proviso to Rule 57T depends on whether the capital goods were used exclusively for exempt final products. Dual use for dutiable and exempt manufacture does not automatically bar credit, and entitlement, including any pro-rata treatment before 21-10-1994, must be determined on verified facts. en-us Tue, 12 Jan 1999 00:00:00 +0530 Thu, 09 Jul 2020 15:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289005 Modvat credit on capital goods should not be denied solely because supporting papers were original invoices, duplicate copies, or xerox copies marked for transport, where the defect is procedural and the documents can be verified; the proper course is remand for factual verification. The commentary also notes that credit for preparatory machines under the proviso to Rule 57T depends on whether the capital goods were used exclusively for exempt final products. Dual use for dutiable and exempt manufacture does not automatically bar credit, and entitlement, including any pro-rata treatment before 21-10-1994, must be determined on verified facts. Case-Laws Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289005